一般纳税人与小规模纳税人的税负比较金沙江大酒店李培坤实行新的增值税后，其性质为价外税，纳税人有一般纳税人和小规模纳税人之分。现将两者的税负作一比较如下。设：ｉ为税率，ｉＡ为一般纳税人税负，ｉＢ为个规模纳税人税负。Ｐ为毛利率，Ｐ＝Ｓ一Ｃ／Ｓ，Ｓ为售价（... The tax burden of general taxpayers and small-scale taxpayers Jinsha River Hotel Li Peikun after the introduction of new value-added tax, the nature of the foreign tariffs, the taxpayers are the general taxpayers and small-scale taxpayers of the points. Now compare the tax burden of the two as follows. Suppose i is the tax rate, iA is the general taxpayer’s tax burden and iB is the large-scale taxpayer’s tax burden. P for the gross profit margin, P = S a C / S, S for the price (...